https://www.taxtmi.com/caselaws?id=125761 Liability that had crystallised and attained finality during the sole proprietor's lifetime could be recovered from the estate in the hands of the legal representative, so the objection to proceeding against the heir was rejected. On merits, the demand for duty, interest and penalty was sustained because the proprietor's inculpatory statement, shortage in statutory records, and the panchnama supported a finding of clandestine clearance. The firm and proprietor were treated as inseparable on the facts, and no basis was found to interfere with the appellate conclusion. en-us Fri, 02 Jan 2009 00:00:00 +0530 Mon, 29 Oct 2012 18:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125761 Liability that had crystallised and attained finality during the sole proprietor's lifetime could be recovered from the estate in the hands of the legal representative, so the objection to proceeding against the heir was rejected. On merits, the demand for duty, interest and penalty was sustained because the proprietor's inculpatory statement, shortage in statutory records, and the panchnama supported a finding of clandestine clearance. The firm and proprietor were treated as inseparable on the facts, and no basis was found to interfere with the appellate conclusion. Case-Laws Central Excise Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125761